Enter the following transactions in the appropriate journal. Journals are provided below and on the following page.

January 8 Sold merchandise on account to C. Cline, $1,000, plus sales tax of $50. Sale No. 9 M. Romero made $650 payment on account.

14 Cash sales for the week were $2,780, plus sales tax of $139

16 Issued credit memo to C. Cline, $80, plus sales tax of $4.

19 Sold merchandise on account to A. Lee, $1,460, plus sales tax of $73. Sale No. 1475.

20 Received a loan from the bank in the amount of $12,000.